{
    "document_id": 16528,
    "page": 59,
    "width_pt": 612,
    "height_pt": 792,
    "rotation": 0,
    "pipeline_version": "paddleocr-vl-1.6+paul-48",
    "engine": "paddleocr_vl",
    "source_run_id": 16639,
    "item_count": 54,
    "counts_by_type": {
        "footer": 1,
        "heading": 2,
        "table": 2,
        "table_cell": 45,
        "text": 3,
        "title": 1
    },
    "build_ms": 7,
    "items": [
        {
            "id": "p59.1",
            "order": 1,
            "type": "title",
            "bbox": {
                "l": 206.4,
                "t": 756,
                "r": 405.6,
                "b": 717.6
            },
            "text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2024",
            "attrs": {
                "block_label": "doc_title"
            },
            "level": 2
        },
        {
            "id": "p59.2",
            "order": 2,
            "type": "heading",
            "bbox": {
                "l": 52.32,
                "t": 674.88,
                "r": 473.52,
                "b": 660.48
            },
            "text": "NOTE 10 OTHER POSTEMPLOYMENT BENEFITS PLANS (OPEB) (CONTINUED)",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p59.3",
            "order": 3,
            "type": "heading",
            "bbox": {
                "l": 104.88,
                "t": 649.68,
                "r": 489.36,
                "b": 636.24
            },
            "text": "Kentucky Employees Retirement System (KERS) OPEB Plan (Continued)",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p59.4",
            "order": 4,
            "type": "text",
            "bbox": {
                "l": 124.08,
                "t": 633.6,
                "r": 455.28,
                "b": 603.84
            },
            "text": "Deferred Outflows and Deferred Inflows (Continued)\nDeferred inflows and outflows as of the Measurement Date include:"
        },
        {
            "id": "p59.5",
            "order": 5,
            "type": "table",
            "bbox": {
                "l": 124.32,
                "t": 596.16,
                "r": 548.88,
                "b": 255.20312
            },
            "text": "",
            "attrs": {
                "block_label": "table",
                "n_rows": 14,
                "n_cols": 3,
                "integrity": {
                    "cells_checked": 32,
                    "cells_flagged": 1,
                    "flags": [
                        {
                            "row": 0,
                            "col": 2,
                            "coverage": 0.25,
                            "text": "Deferred Inflows of Resources"
                        }
                    ]
                }
            },
            "children": [
                {
                    "id": "p59.5.1",
                    "order": 6,
                    "type": "table_cell",
                    "bbox": {
                        "l": 124.32,
                        "t": 596.16,
                        "r": 265.84,
                        "b": 575.056
                    },
                    "text": "",
                    "attrs": {
                        "row": 0,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p59.5.2",
                    "order": 7,
                    "type": "table_cell",
                    "bbox": {
                        "l": 125.9995,
                        "t": 267.45680000000004,
                        "r": 278.366764,
                        "b": 255.20312
                    },
                    "text": "Deferred Outflows of Resources",
                    "attrs": {
                        "row": 0,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "column_header": true,
                        "header_source": "heuristic"
                    }
                },
                {
                    "id": "p59.5.3",
                    "order": 8,
                    "type": "table_cell",
                    "bbox": {
                        "l": 407.36,
                        "t": 596.16,
                        "r": 548.88,
                        "b": 575.056
                    },
                    "text": "Deferred Inflows of Resources",
                    "attrs": {
                        "row": 0,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "column_header": true,
                        "header_source": "heuristic"
                    }
                },
                {
                    "id": "p59.5.4",
                    "order": 9,
                    "type": "table_cell",
                    "bbox": {
                        "l": 128.270388,
                        "t": 566.688054,
                        "r": 189.435458,
                        "b": 556.6422689999999
                    },
                    "text": "Nonhazardous:",
                    "attrs": {
                        "row": 1,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p59.5.5",
                    "order": 10,
                    "type": "table_cell",
                    "bbox": {
                        "l": 265.84,
                        "t": 575.056,
                        "r": 407.36,
                        "b": 553.952
                    },
                    "text": "",
                    "attrs": {
                        "row": 1,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p59.5.6",
                    "order": 11,
                    "type": "table_cell",
                    "bbox": {
                        "l": 407.36,
                        "t": 575.056,
                        "r": 548.88,
                        "b": 553.952
                    },
                    "text": "",
                    "attrs": {
                        "row": 1,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p59.5.7",
                    "order": 12,
                    "type": "table_cell",
                    "bbox": {
                        "l": 136.559482,
                        "t": 554.2118370000001,
                        "r": 347.916106,
                        "b": 544.166051
                    },
                    "text": "Difference Between Expected and Actual Experience",
                    "attrs": {
                        "row": 2,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p59.5.8",
                    "order": 13,
                    "type": "table_cell",
                    "bbox": {
                        "l": 265.84,
                        "t": 553.952,
                        "r": 407.36,
                        "b": 532.848
                    },
                    "text": "$-",
                    "attrs": {
                        "row": 2,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p59.5.9",
                    "order": 14,
                    "type": "table_cell",
                    "bbox": {
                        "l": 503.381069,
                        "t": 554.328858,
                        "r": 543.48304,
                        "b": 544.283072
                    },
                    "text": "$2,205,711",
                    "attrs": {
                        "row": 2,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p59.5.10",
                    "order": 15,
                    "type": "table_cell",
                    "bbox": {
                        "l": 136.559482,
                        "t": 541.8526400000001,
                        "r": 237.021862,
                        "b": 531.8068539999999
                    },
                    "text": "Changes of Assumptions",
                    "attrs": {
                        "row": 3,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p59.5.11",
                    "order": 16,
                    "type": "table_cell",
                    "bbox": {
                        "l": 420.301539,
                        "t": 541.969661,
                        "r": 452.954102,
                        "b": 531.923875
                    },
                    "text": "158,704",
                    "attrs": {
                        "row": 3,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p59.5.12",
                    "order": 17,
                    "type": "table_cell",
                    "bbox": {
                        "l": 510.87089,
                        "t": 541.969661,
                        "r": 543.473162,
                        "b": 531.923875
                    },
                    "text": "179,048",
                    "attrs": {
                        "row": 3,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p59.5.13",
                    "order": 18,
                    "type": "table_cell",
                    "bbox": {
                        "l": 136.559482,
                        "t": 529.4934430000001,
                        "r": 336.335623,
                        "b": 494.729264
                    },
                    "text": "Changes in Proportion and Differences Between Employer Contributions and Proportionate Share of Contributions",
                    "attrs": {
                        "row": 4,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p59.5.14",
                    "order": 19,
                    "type": "table_cell",
                    "bbox": {
                        "l": 420.301539,
                        "t": 504.89207,
                        "r": 452.954102,
                        "b": 494.846285
                    },
                    "text": "109,224",
                    "attrs": {
                        "row": 4,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p59.5.15",
                    "order": 20,
                    "type": "table_cell",
                    "bbox": {
                        "l": 503.372089,
                        "t": 504.89207,
                        "r": 543.47855,
                        "b": 494.846285
                    },
                    "text": "1,193,632",
                    "attrs": {
                        "row": 4,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p59.5.16",
                    "order": 21,
                    "type": "table_cell",
                    "bbox": {
                        "l": 136.559482,
                        "t": 492.415853,
                        "r": 347.137488,
                        "b": 470.01087
                    },
                    "text": "Difference Between Expected and Actual Investment Earnings on Plan Investments",
                    "attrs": {
                        "row": 5,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p59.5.17",
                    "order": 22,
                    "type": "table_cell",
                    "bbox": {
                        "l": 437.939437,
                        "t": 480.173677,
                        "r": 452.95051,
                        "b": 470.127891
                    },
                    "text": "295",
                    "attrs": {
                        "row": 5,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p59.5.18",
                    "order": 23,
                    "type": "table_cell",
                    "bbox": {
                        "l": 407.36,
                        "t": 490.64,
                        "r": 548.88,
                        "b": 469.536
                    },
                    "text": "-",
                    "attrs": {
                        "row": 5,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p59.5.19",
                    "order": 24,
                    "type": "table_cell",
                    "bbox": {
                        "l": 136.550501,
                        "t": 467.697459,
                        "r": 265.647524,
                        "b": 445.292477
                    },
                    "text": "Contributions Subsequent to the Measurement Date",
                    "attrs": {
                        "row": 6,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p59.5.20",
                    "order": 25,
                    "type": "table_cell",
                    "bbox": {
                        "l": 420.292558,
                        "t": 455.455283,
                        "r": 452.945122,
                        "b": 445.409498
                    },
                    "text": "259,946",
                    "attrs": {
                        "row": 6,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p59.5.21",
                    "order": 26,
                    "type": "table_cell",
                    "bbox": {
                        "l": 407.36,
                        "t": 469.536,
                        "r": 548.88,
                        "b": 448.432
                    },
                    "text": "-",
                    "attrs": {
                        "row": 6,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p59.5.22",
                    "order": 27,
                    "type": "table_cell",
                    "bbox": {
                        "l": 161.336957,
                        "t": 442.673011,
                        "r": 181.281972,
                        "b": 432.627226
                    },
                    "text": "Total",
                    "attrs": {
                        "row": 7,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p59.5.23",
                    "order": 28,
                    "type": "table_cell",
                    "bbox": {
                        "l": 420.310519,
                        "t": 442.673011,
                        "r": 452.954102,
                        "b": 432.627226
                    },
                    "text": "$528,169",
                    "attrs": {
                        "row": 7,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p59.5.24",
                    "order": 29,
                    "type": "table_cell",
                    "bbox": {
                        "l": 503.363108,
                        "t": 442.673011,
                        "r": 543.46957,
                        "b": 432.627226
                    },
                    "text": "$3,578,391",
                    "attrs": {
                        "row": 7,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p59.5.25",
                    "order": 30,
                    "type": "table_cell",
                    "bbox": {
                        "l": 128.279368,
                        "t": 416.874426,
                        "r": 174.330089,
                        "b": 406.82864
                    },
                    "text": "Hazardous:",
                    "attrs": {
                        "row": 8,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p59.5.26",
                    "order": 31,
                    "type": "table_cell",
                    "bbox": {
                        "l": 265.84,
                        "t": 427.328,
                        "r": 407.36,
                        "b": 406.224
                    },
                    "text": "",
                    "attrs": {
                        "row": 8,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p59.5.27",
                    "order": 32,
                    "type": "table_cell",
                    "bbox": {
                        "l": 407.36,
                        "t": 427.328,
                        "r": 548.88,
                        "b": 406.224
                    },
                    "text": "",
                    "attrs": {
                        "row": 8,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p59.5.28",
                    "order": 33,
                    "type": "table_cell",
                    "bbox": {
                        "l": 136.550501,
                        "t": 404.398208,
                        "r": 347.916106,
                        "b": 381.993226
                    },
                    "text": "Difference Between Expected and Actual Experience\nChanges of Assumptions",
                    "attrs": {
                        "row": 9,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p59.5.29",
                    "order": 34,
                    "type": "table_cell",
                    "bbox": {
                        "l": 425.330675,
                        "t": 404.515229,
                        "r": 452.954102,
                        "b": 382.110246
                    },
                    "text": "$2,931\n19,952",
                    "attrs": {
                        "row": 9,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p59.5.30",
                    "order": 35,
                    "type": "table_cell",
                    "bbox": {
                        "l": 510.861909,
                        "t": 404.515229,
                        "r": 543.483938,
                        "b": 382.110246
                    },
                    "text": "$146,019\n23,727",
                    "attrs": {
                        "row": 9,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p59.5.31",
                    "order": 36,
                    "type": "table_cell",
                    "bbox": {
                        "l": 136.54152,
                        "t": 379.679814,
                        "r": 336.317662,
                        "b": 344.915635
                    },
                    "text": "Changes in Proportion and Differences Between Employer Contributions and Proportionate Share of Contributions",
                    "attrs": {
                        "row": 10,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p59.5.32",
                    "order": 37,
                    "type": "table_cell",
                    "bbox": {
                        "l": 430.359811,
                        "t": 355.078442,
                        "r": 452.936141,
                        "b": 345.032656
                    },
                    "text": "9,535",
                    "attrs": {
                        "row": 10,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p59.5.33",
                    "order": 38,
                    "type": "table_cell",
                    "bbox": {
                        "l": 515.891045,
                        "t": 355.078442,
                        "r": 543.483938,
                        "b": 345.032656
                    },
                    "text": "12,578",
                    "attrs": {
                        "row": 10,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p59.5.34",
                    "order": 39,
                    "type": "table_cell",
                    "bbox": {
                        "l": 136.54152,
                        "t": 342.602224,
                        "r": 347.119527,
                        "b": 320.197242
                    },
                    "text": "Difference Between Expected and Actual Investment Earnings on Plan Investments",
                    "attrs": {
                        "row": 11,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p59.5.35",
                    "order": 40,
                    "type": "table_cell",
                    "bbox": {
                        "l": 265.84,
                        "t": 342.912,
                        "r": 407.36,
                        "b": 321.808
                    },
                    "text": "-",
                    "attrs": {
                        "row": 11,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p59.5.36",
                    "order": 41,
                    "type": "table_cell",
                    "bbox": {
                        "l": 520.965084,
                        "t": 330.342045,
                        "r": 543.535128,
                        "b": 320.296259
                    },
                    "text": "4,957",
                    "attrs": {
                        "row": 11,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p59.5.37",
                    "order": 42,
                    "type": "table_cell",
                    "bbox": {
                        "l": 136.5568,
                        "t": 317.865848,
                        "r": 265.650218,
                        "b": 295.460845
                    },
                    "text": "Contributions Subsequent to the Measurement Date",
                    "attrs": {
                        "row": 12,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p59.5.38",
                    "order": 43,
                    "type": "table_cell",
                    "bbox": {
                        "l": 437.930456,
                        "t": 305.623651,
                        "r": 452.941529,
                        "b": 295.577866
                    },
                    "text": "587",
                    "attrs": {
                        "row": 12,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p59.5.39",
                    "order": 44,
                    "type": "table_cell",
                    "bbox": {
                        "l": 407.36,
                        "t": 321.808,
                        "r": 548.88,
                        "b": 300.704
                    },
                    "text": "-",
                    "attrs": {
                        "row": 12,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p59.5.40",
                    "order": 45,
                    "type": "table_cell",
                    "bbox": {
                        "l": 161.318996,
                        "t": 292.90439,
                        "r": 181.262214,
                        "b": 282.858605
                    },
                    "text": "Total",
                    "attrs": {
                        "row": 13,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p59.5.41",
                    "order": 46,
                    "type": "table_cell",
                    "bbox": {
                        "l": 425.330675,
                        "t": 292.90439,
                        "r": 452.937039,
                        "b": 282.858605
                    },
                    "text": "$33,005",
                    "attrs": {
                        "row": 13,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p59.5.42",
                    "order": 47,
                    "type": "table_cell",
                    "bbox": {
                        "l": 510.843948,
                        "t": 292.90439,
                        "r": 543.449812,
                        "b": 282.858605
                    },
                    "text": "$187,281",
                    "attrs": {
                        "row": 13,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                }
            ]
        },
        {
            "id": "p59.6",
            "order": 48,
            "type": "text",
            "bbox": {
                "l": 122.64,
                "t": 267.84,
                "r": 559.2,
                "b": 216
            },
            "text": "Deferred outflows of resources resulting from employer contributions subsequent to the measurement date of $260,533, which excludes the implicit subsidy reported of $56,149, will be recognized as a reduction of net OPEB expense in the year ending June 30, 2025."
        },
        {
            "id": "p59.7",
            "order": 49,
            "type": "text",
            "bbox": {
                "l": 122.88,
                "t": 204.72,
                "r": 559.44,
                "b": 177.36
            },
            "text": "The remainder of the deferred outflows and deferred inflows of resources are amortized over three to five years with remaining amortization as follows:"
        },
        {
            "id": "p59.8",
            "order": 50,
            "type": "table",
            "bbox": {
                "l": 196.56,
                "t": 167.04,
                "r": 550.32,
                "b": 89.28
            },
            "text": "",
            "attrs": {
                "block_label": "table",
                "n_rows": 1,
                "n_cols": 3,
                "integrity": {
                    "cells_checked": 3,
                    "cells_flagged": 0
                }
            },
            "children": [
                {
                    "id": "p59.8.1",
                    "order": 51,
                    "type": "table_cell",
                    "bbox": {
                        "l": 199.74,
                        "t": 165.30656,
                        "r": 294.973617,
                        "b": 92.099648
                    },
                    "text": "Year Ending June 30,\n2025\n2026\n2027\n2028\nTotal",
                    "attrs": {
                        "row": 0,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p59.8.2",
                    "order": 52,
                    "type": "table_cell",
                    "bbox": {
                        "l": 388.26,
                        "t": 165.30656,
                        "r": 455.83024,
                        "b": 92.099648
                    },
                    "text": "Nonhazardous\n$ (1,568,591)\n(1,286,656)\n(435,890)\n(19,031)\n$ (3,310,168)",
                    "attrs": {
                        "row": 0,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p59.8.3",
                    "order": 53,
                    "type": "table_cell",
                    "bbox": {
                        "l": 487.040739,
                        "t": 165.30656,
                        "r": 546.396643,
                        "b": 92.099648
                    },
                    "text": "Hazardous\n$ (41,530)\n(52,741)\n(37,834)\n(22,758)\n$ (154,863)",
                    "attrs": {
                        "row": 0,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                }
            ]
        },
        {
            "id": "p59.9",
            "order": 54,
            "type": "footer",
            "bbox": {
                "l": 297.12,
                "t": 46.32,
                "r": 314.88,
                "b": 34.56
            },
            "text": "(56)",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}